Introduction to Accounting II

Part 1 Financial accounting: corporations; investments in long-term securities; consolidated financial statements. Part 2 Liabilities: bonds payable - advanced topics; notes, mortgages, leases and pensions. Part 3 Cash flow and financial analysis: statement of cash flows; financial statement analysis. Part 4 Managerial accounting: managerial accounting; job-order costing; process costing; cost behaviour and cost-volume profit analysis;budgeting and standard cost systems; responsibility accounting; analysis of short-term and capital budgeting decisions; taxation of individuals; taxations of partnerships and corporations.